U.S. Individual Tax
Helping to understand U.S. individual tax rules for U.S. citizens, residents and non-residents
U.S. citizens and resident aliens (“green card holders”) are in the highly unusual position of being taxed by the U.S. authorities on worldwide income, no matter where they reside. Thus, sending U.S. employees on assignment carries a whole host of complex tax considerations for the duration of the assignment and beyond. It is vital to monitor U.S. tax issues for internationally mobile executives.
The experienced professionals of the Deloitte U.S. individual tax practice based in Brussels work with companies and their executives to identify and implement practically sound tax strategies and planning techniques.
We also advise non-U.S. individuals upon tax issues such as investing in U.S. real estate and obtaining or surrendering U.S. green cards. Again, the interplay of U.S. and local country rules can add complexity, and a need to refer to international tax treaties.